PRINTER'S NO. 589
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
596
Session of
2015
INTRODUCED BY MENSCH, BARTOLOTTA, GREENLEAF, BROWNE, VULAKOVICH,
WARD, YAW, VOGEL, STEFANO, FOLMER, WHITE, AUMENT, HUTCHINSON,
BROOKS AND WAGNER, MARCH 6, 2015
REFERRED TO FINANCE, MARCH 6, 2015
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," in personal income tax, further providing for
imposition of income tax; and freezing certain funds for
programs.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 302 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, amended December
23, 2003 (P.L.250, No.46), is amended to read:
Section 302. Imposition of Tax.--(a) Every resident
individual, estate or trust shall be subject to, and shall pay
for the privilege of receiving each of the classes of income
hereinafter enumerated in section 303, a tax upon each dollar of
income received by that resident during that resident's taxable
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year at the rate [of three and seven hundredths per cent] as
prescribed under subsection (c).
(b) Every nonresident individual, estate or trust shall be
subject to, and shall pay for the privilege of receiving each of
the classes of income hereinafter enumerated in section 303 from
sources within this Commonwealth, a tax upon each dollar of
income received by that nonresident during that nonresident's
taxable year at the rate [of three and seven hundredths per
cent] as prescribed under subsection (c).
(c) The rate of tax to be imposed under this section shall
be as follows:
(1) For taxable years ending December 31, 2014, three and
seven hundredths per cent.
(2) For taxable years beginning after December 31, 2014, two
and ninety-nine hundredths per cent.
Section 2. Any State funds appropriated for the following
programs under a general appropriation act in 2014, and not
encumbered by the effective date of this section, may not be
encumbered and shall remain in the General Fund to effectuate
the amendment of section 302 of the act:
(1) Opportunity Grant Program.
(2) Infrastructure Development.
(3) Community Conservation and Employment.
(4) Infrastructure and Facilities Improvement Grant.
(5) Economic Advancement.
(6) Community and Regional Development.
(7) World Trade PA.
(8) Cultural Exhibitions and Expositions.
(9) Base Realignment and Closure.
(10) Workforce Leadership Grants.
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(11) Emergency Responders Resources and Training.
(12) Family Savings Accounts.
(13) Local Government Resources and Development.
(14) Tourism - Accredited Zoos.
(15) Community Revitalization.
(16) Urban Development.
(17) Community and Business Assistance.
(18) Economic Growth and Development Assistance.
(19) Community and Municipal Facilities Assistance.
(20) Market Development.
(21) Super Computer Center.
(22) Infrastructure Technical Assistance.
(23) Minority Business Development.
(24) Fay Penn.
(25) Tourist Product Development.
(26) Manufacturing and Business Assistance.
(27) PENNTAP.
(28) Agile Manufacturing.
(29) Powdered Metals.
(30) Regional Development Initiatives.
(31) Digital and Robotic Technology.
(32) Cultural Activities.
Section 3. This act shall take effect immediately.
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